AAR: E-commerce operators not liable to GST on driver/operator's services, however, tax to be collected u/s 52

Karnataka AAR holds that applicant is not liable to pay tax for the supply of services by drivers/operators (service providers) booked by customers through e-commerce platform, but is liable to pay tax on the services provided to the drivers; Notes the 3 fold transaction of supply of services i.e. (i) provision of drivers to customers, (ii) provision of e-commerce services to drivers and (iii) provisions of manpower services by the drivers to the consumers; Opines that applic...